I attended a 1099 webinar and one of my key takeaways was that starting in January 2015, all companies will need to request W-9s from Corps, Incs, etc. I requested a W-9 from a company that in turn asked for proof of this new ruling. Where can I find it?

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The regulation you want is §1.6049-4(c)(1)(ii). This was cited by Marianne Couch of Cokala.

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